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GOODWILL AND INTANGIBLE ASSETS, NET (Tables) | 3 Months Ended
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Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS | SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS
|  | Internal-use Software |  |  | Customer Relations |  |  | Technology |  |  | Goodwill |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2024 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 12,254 |  |  |  | 29,961 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Balance as of March 31, 2024 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 12,254 |  |  |  | 29,961 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2024 |  |  | 276 |  |  |  | 1,631 |  |  |  | 3,366 |  |  |  | - |  |  |  | 5,273 |
Amortization recognized during the period |  |  | 38 |  |  |  | 222 |  |  |  | 459 |  |  |  | - |  |  |  | 719 |
Balance as of March 31, 2024 |  |  | 314 |  |  |  | 1,853 |  |  |  | 3,825 |  |  |  | - |  |  |  | 5,992 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of March 31, 2024 |  |  | 151 |  |  |  | 4,381 |  |  |  | 7,183 |  |  |  | 12,254 |  |  |  | 23,969 |
|  | Internal-use Software |  |  | Customer Relations |  |  | Technology |  |  | Goodwill (*) |  |  | Total |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2023 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 17,361 |  |  |  | 35,068 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Impairment of goodwill |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,107 | ) |  |  | (5,107 | )
Balance as of December 31, 2023 |  |  | 465 |  |  |  | 6,234 |  |  |  | 11,008 |  |  |  | 12,254 |  |  |  | 29,961 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as of January 1, 2023 |  |  | 122 |  |  |  | 741 |  |  |  | 1,531 |  |  |  | - |  |  |  | 2,394 |
Amortization recognized during the year |  |  | 154 |  |  |  | 890 |  |  |  | 1,835 |  |  |  | - |  |  |  | 2,879 |
Balance as of December 31, 2023 |  |  | 276 |  |  |  | 1,631 |  |  |  | 3,366 |  |  |  | - |  |  |  | 5,273 |
Amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 |  |  | 189 |  |  |  | 4,603 |  |  |  | 7,642 |  |  |  | 12,254 |  |  |  | 24,688 |
(*) | As of December 31, 2023, the Company recognized indicators of impairment of the digital content reporting unit. As a result, the Company performed an impairment test which included a quantitative analysis of the fair value of the reporting unit and compared the fair value of the reporting unit to its carrying amount. As the carrying amount exceeded the fair value, the Company recognized an impairment loss of $5,107. The assessment of impairment loss was not impacted by subsequent events that occurred in April 2024 (see note 10), which may result in an additional goodwill impairment loss during the second quarter of 2024.

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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
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